Climasome: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Climasome
Largest movements
- Cash -€62,589
down €62,589 (-38.4%), from €162,984 to €100,395
mainly Debts after one year (-€122,195) and Contributions, distributions and other (-€37,200)
- Tangible fixed assets -€18,957
down €18,957 (-32.3%), from €58,605 to €39,648
of which Leasing and similar rights: -€17,836
- Debts after one year -€122,195
down €122,195 (-62.3%), from €196,160 to €73,965
- Profit (loss) carried forward +€50,917
up €50,917 (+9.8%), from €517,761 to €568,678
- Advances received -€17,500
no longer reported in 2025 (was €17,500)
- Gross operating margin -€42,061
down €42,061 (-22.0%), from €191,033 to €148,971
- Taxes -€10,636
down €10,636 (-23.7%), from €44,896 to €34,261
- Financial income -€8,879
down €8,879 (-99.6%), from €8,914 to €35
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,033,702 | €948,036 | -€85,665 | -8.3% |
| Fixed assets | 21/28 | €845,387 | €826,430 | -€18,957 | -2.2% |
| Tangible fixed assets | 22/27 | €58,605 | €39,648 | -€18,957 | -32.3% |
| Plant, machinery and equipment | 23 | €1,633 | €1,083 | -€550 | -33.7% |
| Furniture and vehicles | 24 | €1,003 | €432 | -€571 | -56.9% |
| Leasing and similar rights | 25 | €55,970 | €38,133 | -€17,836 | -31.9% |
| Financial fixed assets | 28 | €786,782 | €786,782 | = | 0.0% |
| Current assets | 29/58 | €188,315 | €121,607 | -€66,708 | -35.4% |
| Amounts receivable within one year | 40/41 | €23,847 | €19,087 | -€4,760 | -20.0% |
| Trade receivables | 40 | €23,847 | €19,087 | -€4,760 | -20.0% |
| Cash at bank and in hand | 54/58 | €162,984 | €100,395 | -€62,589 | -38.4% |
| Deferred charges and accrued income | 490/1 | €1,484 | €2,124 | +€640 | +43.2% |
| Total equity and liabilities | 10/49 | €1,033,702 | €948,036 | -€85,665 | -8.3% |
| Equity | 10/15 | €670,542 | €721,459 | +€50,917 | +7.6% |
| Contributions | 10/11 | €152,781 | €152,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | €517,761 | €568,678 | +€50,917 | +9.8% |
| Amounts payable | 17/49 | €363,160 | €226,577 | -€136,582 | -37.6% |
| Amounts payable after more than one year | 17 | €196,160 | €73,965 | -€122,195 | -62.3% |
| Financial debts | 170/4 | €196,160 | €73,965 | -€122,195 | -62.3% |
| Amounts payable within one year | 42/48 | €167,000 | €152,613 | -€14,387 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €120,905 | €122,195 | +€1,290 | +1.1% |
| Financial debts | 43 | €1,505 | €197 | -€1,307 | -86.9% |
| Other loans | 439 | €1,505 | €197 | -€1,307 | -86.9% |
| Trade debts | 44 | €859 | €2,672 | +€1,813 | +211% |
| Suppliers | 440/4 | €859 | €2,672 | +€1,813 | +211% |
| Advances received on contracts in progress | 46 | €17,500 | - | -€17,500 | |
| Taxes, remuneration and social security | 45 | €17,844 | €20,262 | +€2,418 | +13.5% |
| Taxes | 450/3 | €14,437 | €16,855 | +€2,418 | +16.7% |
| Remuneration and social security | 454/9 | €3,407 | €3,407 | = | 0.0% |
| Other amounts payable | 47/48 | €8,387 | €7,286 | -€1,101 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,763 | €18,957 | +€1,194 | +6.7% |
| Other operating charges | 640/8 | €4,230 | €3,931 | -€299 | -7.1% |
| Gross operating margin | 9900 | €191,033 | €148,971 | -€42,061 | -22.0% |
| Operating profit (loss) | 9901 | €169,039 | €126,083 | -€42,956 | -25.4% |
| Financial income | 75/76B | €8,914 | €35 | -€8,879 | -99.6% |
| Recurring financial income | 75 | €8,914 | €35 | -€8,879 | -99.6% |
| Financial charges | 65/66B | €4,697 | €3,740 | -€956 | -20.4% |
| Recurring financial charges | 65 | €4,697 | €3,740 | -€956 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €173,257 | €122,378 | -€50,879 | -29.4% |
| Income taxes | 67/77 | €44,896 | €34,261 | -€10,636 | -23.7% |
| Profit (loss) for the period | 9904 | €128,360 | €88,117 | -€40,243 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,360 | €88,117 | -€40,243 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.